Abstract: In this paper morphological change and development procedure of male/female flowers of masson pine was reported as follows: ① Male flowers: Male flowers, which were covered by bud scales, aggregated on the lower part of new shoot. It was found that male flowers were naked with scales open. Gynospore sac consisted of epidermis, middle layer, tapetum and sporogenous tissue. Tapetal cell was binucleated and gynospore quadrent was quadritaloral and symmetrical. During monokaryon phase the exhymenine stretched and produced two air sacs of same size. A mature pollen contained two vegetative cells, one generative cell and one tube cell.② Female flowers: Female flowers were at the top of new shoot, and after the top bud scales opened, the female flowers revealed. The ovule scales, in the rear of which there were two anatropous ovules, arranged in the form of a spiral. The ovule consisted of integuments and nucellus, the former with one layer of tissue and ovule scales open when pollinated, and the latter contained one or two macrosporocytes. The appearance of the development of female flowers was later than that of the males in different phases.